1976 (10) TMI 138

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..... ether the sale of bottles of milk khaja, which consists of pure milk, sugar, flavour and khaja wherein no manufacturing process is involved in filling these bottles, is milk and the sale thereof is exempt from tax?" At the very outset, we would like to observe that the learned Sales Tax Tribunal should not have assumed that no manufacturing process was involved in filling the bottles. He should ha .....

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..... d then added them to milk along with sugar and a flavouring agent. In other words, what the petitioner was selling was not milk alone; he was selling a mixture of milk, sugar, flavouring agent and cashew-nuts. A man in the street, when asked, would not regard the article sold by the petitioner as milk. In Commissioner, Sales Tax, U.P., Lucknow v. Lucknow Co-operative Milk Supply Union Ltd., Luckno .....

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